Martin Jacob is the adidas Professor of Finance, Accounting, and Taxation at WHU – Otto Beisheim School of Management, Vallendar. His research interests include taxation and investment decisions, taxation and payout policies, capital gains taxation, empirical tax research and tax avoidance and income shifting. He is associate editor of the Accounting and Business Research and the European Accounting Review as well as editorial board member of the Journal of the American Taxation Association. In addition, he has published in several renowned international journals such as Journal of Finance, Review of Financial Studies, Journal of Accounting Research, Journal of Accounting and Economics and The Accounting Review. He is also a member of the Management Committee and the Standing Scientific Committee of the European Accounting Association.